Development Guidelines for Shari’ah Supervision of Islamic Bank of Thailand

Abstract

This paper aims to study a guideline for the development of Shari’ah Supervision of the Islamic Bank in Thailand. A qualitative study employed to collect the data from the documents along with the     in-depth interviews with the six key informants. The descriptive and the inductive data analysis were used as the data analysis. The study revealed found that the Islamic Bank of Thailand and related organizations. It should be reviewed and improved in areas where problems and obstacles that affect the ability and agility of Shari’ah Supervision provide more clarity. And results of the study for each Islamic Bank of Thailand. It should develop and improve the system and structure of the Shari’ah units are more appropriate and concentrated in accordance with international standards. The policy, regulation and law should be developed in a clear and concise manner to adequately address the internal and external functions of the Shari’ah. It should develop the process and technique of the work involved in the counseling and diagnose of religious issues, as well as the clarity and prominence of the Shari’ah, which can reliably elicit suspicion. It should be developed and supported by the government to be sufficient and concrete to be widely recognized and credible in the future.